Link Report

“‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,

“‘Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”.

(a) in section 2(1)—

(b) in section 5 by substituting the following for the definition of “Appeal Commissioners”:

(2) Part 2 of the Act of 1997 is amended by substituting the following for subsections (8) and (9) of section 29:

(3) Part 3 of the Act of 1997 is amended by substituting the following for subsections (3) and (4) of section 35:

(a) in section 63 by substituting the following for subsections (3) and (4):

(b) in section 71 by substituting the following for subsections (5) and (6):

(c) in section 73(3)(a)(ii) by inserting “in determining an appeal against an assessment” after “the Appeal Commissioners”,

(d) in section 85(4)(c) by substituting “in determining an appeal against an assessment made on the basis of the apportionment; but, during the adjudication of any such appeal” for “or by the Circuit Court on the hearing or the rehearing of an appeal against an assessment made on the basis of the apportionment; but, on the hearing or the rehearing of any such appeal”,

100A. Appeals against determinations under sections 98 to 100

(1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—

(1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—

(e) by inserting the following after section 100:

(1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—

(f) in section 111—

(5) Part 5 of the Act of 1997 is amended in section 121—

(a) in section 141 by substituting the following for subparagraph (ii) of subsection (5)(d):

(b) in section 172K—

(a) in section 189A(1) in the definition of “qualifying trust”—

(b) in section 195—

(c) in section 211 by substituting the following for subsection (4):

(d) in section 231(1)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”,

(e) in section 233(2)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”, and

(f) in section 235—

“(ii) a determination by the High Court under section 949AR.”,

(6) Where the foregoing determination has been appealed by another person, subsections (4) and (5) shall not operate to prevent a person to whom the determination has not been sent from applying to the Appeal Commissioners for a direction under section 949F making the person a party to the appeal concerned.

“(8) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile or ordinary residence of that person arising under the Capital Gains Tax Acts may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.

“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”.

“(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,

“(5) A person aggrieved by a decision of the Revenue Commissioners on any question as to the domicile of that person arising under subsection (2) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision.”,

(5) A person aggrieved by the determination referred to in subsection (3) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the determination.

“(3) A lessor aggrieved by an inspector’s decision in relation to a claim by that lessor under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

“(i) An employer aggrieved by a decision of the inspector that a car has not been included in a car pool for the use of the employees of one or more employers may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”,

“(ii) A recipient aggrieved by a determination of the Revenue Commissioners made under subparagraph (i) in respect of that recipient may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of the determination.”,

“(9)(a) Subject to paragraph (b), an accountable person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(i) in subsection (6)(b)(ii) by substituting “appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the end of the relevant period” for “, by notice in writing given to the Revenue Commissioners within 30 days after the end of the relevant period, appeal to the Appeal Commissioners”,

“(4) A friendly society aggrieved by a determination of the Revenue Commissioners under this section in relation to the society may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

“(4) A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice.”.